Adoption or resistance? Exploring generational attitudes toward blockchain in Jordanian audit firms

Purpose This study examines the determinants affecting the adoption of blockchain technology in Jordanian audit businesses, emphasizing age disparities among auditors. This study significantly contributes by analyzing generational differences in blockchain technology (BCT) uptake, offering valuable insights into how age-related factors influence individuals' attitudes, perceptions and intentions toward adopting innovative technologies. By examining how different generations respond to BCT. Design/methodology/approach This research integrates the diffusion of innovation theory with the unified theory of acceptance and use of technology, utilizing structural equation modeling through AMOS to examine data gathered from 139 auditors in both Big 4 and non-Big 4 organizations in Jordan. Findings Observability, compatibility and relative advantages strongly affect adoption intention, emphasizing the need for explicit benefits and smooth integration. However, trialability negatively correlates with adoption, suggesting practical trials may slow adoption. The research shows that middle-aged and senior auditors (Generations X and Y) prioritize specific benefits, whereas younger professionals (Generations Y and Z) stress comparative benefits. Research limitations/implications The study provides essential insights for audit firms and policymakers aiming to utilize blockchain technology, highlighting the importance of tangible utility and organizational alignment in adoption choices. Originality/value In addition to examining the determinants affecting the adoption of blockchain technology, this paper examines the generational differences that could influence technology usage and adoption.